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C77-42B Accountability

This document outlines policies for government libraries regarding: 1) The purchase and acquisition of library books and materials using appropriated funds. 2) Holding librarians accountable for books and materials in their custody while the primary responsibility lies with the agency head. 3) Insuring library materials against losses through theft or disasters and retiring obsolete or damaged materials.

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42 views2 pages

C77-42B Accountability

This document outlines policies for government libraries regarding: 1) The purchase and acquisition of library books and materials using appropriated funds. 2) Holding librarians accountable for books and materials in their custody while the primary responsibility lies with the agency head. 3) Insuring library materials against losses through theft or disasters and retiring obsolete or damaged materials.

Uploaded by

Blue Fairy
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We take content rights seriously. If you suspect this is your content, claim it here.
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COMMISSION ON AUDIT CIRCULAR NO.

77-42B January 3, 1977

TO : All Heads of Departments; Managing Heads of Government-Owned or Controlled


Corporations; Chiefs of Bureaus and Offices of the National Government; Chief
Accountants; COA Regional Directors, Bureau and Corporations Auditors;
Governors, City and Municipal Mayors; Chief Librarians and Others Concerned.

SUBJECT : Purchases and acquisitions of Library books and materials, fixing liability and
accountability of government librarians, retirement and insurance of library books
and materials and others.

Purpose:

To facilitate the purchase and acquisition of library books and materials for all
government libraries and to set a policy regarding the liability or accountability of governmen t
librarians for books and other library materials under their custody, retirement and insurance of
library books against losses, this circular is hereby promulgated.

Definition of Term:

"Library books and materials (Object Code 17) - shall include reference books and all
other materials relevant to the functions of the Office, agency, or institution concerned,
comprising the library collection and needed in the intellectual and professional advancement of
government personnel and other library users. This account shall also include printed and
audio visual materials.

Purchases and Acquisitions:

Purchases of library books and materials shall be properly charged against appropriation
allotment for maintenance and other operating expenses and taken up as expense under the
account "Library books and materials" (Object Code -17).

Accountability:

1. Library books and materials shall be considered semi- expendable property and a
memorandum receipt therefor should be kept for purposes of control.

2. Library books and materials forming part of the library collection shall be under the
custody of the Head or Chief Librarian who shall be accountable and responsible therefor.
However, primary responsibility thereof rests with the Agency Head.

3. Inventory of library books and materials shall be made every year, but not later than
June 30, the annual period to be determined by the head of office or agency. Inventory shall
likewise be made whenever there is a turnover of accountability or when he exigencies of the
service so requires. Such inventory shall be made on the prescribed form and shall be
completed within sixty days from the date of inventory after which a report thereon shall be
submitted to the auditor and head of office or agency.
4. The Chief Librarian shall determine from time to time library books and materials
which appreciate in value.

Insurance:

Heads of bureaus and agencies where libraries are established should provide in their
respective annual budget an appropriation for payment of insurance premiums against losses of
library materials through theft, calamities and other causes. Library materials shall be insured
with the General Insurance Fund of the Government Service Insurance System unless the
System cannot provide such coverage.

Retirement and Sale:

1. Library materials should be retired when found obsolete, revised, damaged (cause by
fortuitous events), and no longer needed upon recommendation of the Chief Librarian and the
Agency Head upon approval of the Department Head concerned.

2. Except those which have been retired due to obsolescence, no library materials shall
be sold to their users or custodians. Sale of obsolete materials shall in no case be less than the
original price or the present market value thereof, whichever is higher.

Losses:

1. Library materials lost thru theft or other causes not covered by insurance may be
dropped from the books of the bureau or agency concerned subject to the provisions of Section
638 of the Revised Administrative Code, as amended.

2. Library materials lost by users shall be subject to replacement cost, which shall
include current cost of materials if available plus 10% for processing cost or its cost of photo-
duplication and binding if materials are no longer available in the local market.

Repealing Clause and Effectivity:

All circulars, orders, memoranda and existing rules and regulations in conflict herewith
are revoked and amended accordingly.

This circular shall take effect immediately.

(SGD.) FRANCISCO S. TANTUICO, JR., Acting Chairman

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